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2018 (9) TMI 2012 - AAR - GSTClassification of goods - HSN Code - luminaire in passenger coaches of Indian Railways which exclusively works on electric supply of 110/127 Volts - rate of tax at which such LED lights shall attract GST under Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017 - HELD THAT:- It is clearly established in Notes 2(f) and (k) that electrical machinery or equipment (Chapter 85) and lamps or lighting fitting of Heading 9405 whether or not indefinable as for the goods of said Sections, cannot be treated as 'parts' and 'parts and accessories' of any vehicles, Aircraft, Vessels and Associated Transport Equipment. The implication of Note 2 of Section XVII would be that the LED based luminaire procured by the railways are to be classified in Chapter 9405 instead of 8607. Therefore, GST on LED bases luminaire is applicable by classifying the same under Chapter sub-heading 9405. Hon'ble Supreme Court having similar issue in the case of INTEL DESIGN SYSTEMS (INDIA) P. LTD. VERSUS COMMISSIONER OF CUSTOMS & CENTRAL EXCISE [2008 (2) TMI 5 - SUPREME COURT] upheld the order of the adjudicating authority by a verdict that Since these fall under the category of excluded goods under Chapter Notes, even though they are used specifically solely or principally with the armoured vehicles of Chapter Heading 8710, they are classifiable under Chapter Heading 8536.90 only as held by the adjudicating authority. The contention of the party is not correct and LED based luminaire used in passenger coaches of Indian Railways should be classifiable under Chapter 9405 of the GST Tariff and the taxpayer have to pay CGST @ 6% in terms of Sr. No. 226 of Schedule-II of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017, as amended and SGST @ 6% in terms of Schedule-II of Notification No. KANI-2-836/XI-9(47)/17-U.P.ACT-l-2017-Order-(06)-2017, dated 30-6-2017 (as amended).
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